Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales And Use Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 6012.2

6012.2. Mobilehomes; current value. (a) For purposes of this part,
"gross receipts" from the sale of a used mobilehome, as defined in Section
18014 of the Health and Safety Code, and the "sales price" of a used
mobilehome, sold or stored, used, or otherwise consumed in this state shall
be based on the current value of the used mobilehome as specified by a
recognized value guide, whenever a registered or legal owner sells a used
mobilehome through a person licensed under the Health and Safety Code as
a dealer and not on the dealer's own account or through a licensed real estate
broker acting pursuant to Section 10131.6 of the Business and Professions
Code, or whenever a purchaser of a used mobilehome is required to pay the
use tax to the Department of Housing and Community Development. If the
value guide does not specify the model or manufacturer of a used
mobilehome, the value of the used mobilehome shall be established by
reference to the highest value in the value guide according to age and size or
the actual sales price, whichever is less. If the actual sales price of a used
mobilehome is less than the current value specified in the value guide, the
"sales price" and "gross receipts" shall be based on the actual sales price of
the mobilehome as evidenced by the purchase documents. The State Board
of Equalization shall approve the value guides for use within this state
through regulation.

(b) For the purposes of this part, "gross receipts" from the sale of a
mobilehome, whether new or used, shall exclude the amount of separately
stated escrow fees on the sale of such mobilehome.

(c) For the purposes of this section, the "actual sales price" means the
total contract price, including, but not limited to, the value of the mobilehome,
in place location, awning, skirting, carport, patio, landscaping, shrubs,
unattached furnishings, or other items not part of the mobilehome, and
documentation fees.